Judgements and Orders, Supreme Court and High courts of India

The Gujarat AAAR in Gujarat In the matter of M/s. Gujarat Narmada Valley Fertilizers & Chemicals Ltd. [Advance Ruling Appeal No. GUJ/GAAAR/APPEAL/2025/17, order dated September 22, 2025] held that Input Tax Credit (ITC) is not admissible on expenses

The Hon'ble Andhra Pradesh High Court in the case of S J Constructions v. The Assistant Commissioner and Others [W.P. Nos. 11028, 11206, 17671, 20792 of 2025, order dated September 17, 2025] held that a single show cause notice or composite assessmen

The Hon'ble Gujarat High Court in the case of Vineet Polyfab Pvt. Ltd. & Anr. v. Union of India & Ors. [R/Special Civil Application No. 17720 of 2024, order dated September 19, 2025] held that interest under Section 56 of the CGST Act is compulsory f

The Hon'ble Bombay High Court in the case of Christie's India Private Limited v. Union of India & Ors. [Writ Petition (L) No. 16964 of 2025, order dated September 20, 2025] held that the constitutional validity of Section 16(2)(c) of the CGST Act, 20

The Hon'ble Supreme Court in the case of Additional Commissioner Grade-2 & Another v. Dayal Product [Special Leave Petition (Civil) Diary No. 44119/2025, order dated September 01, 2025] held that where a stock discrepancy is discovered during the sur

The Hon'ble Rajasthan High Court in the case of IDP Education India Pvt. Ltd. v. Union of India & Ors. [Civil Writ Petition No. 9933/2024, order dated September 04, 2025] held that services rendered by the Petitioner to IDP Australia under a bi-parti

The Hon'ble Delhi High Court in the case of Harbhajan Singh Thukral v. Government of NCT of Delhi, Department of Trade and Taxes &Anr. [W.P.(C) No. 3967/2025, order dated August 20, 2025] held that if a refund amount belonging to a taxpayer is mistak

The Hon'ble Madras High Court in the case of Manu Blue Metals and M. Sand v. State Tax Officer [W.P. No. 16407 of 2024 dated July 05, 2024] disposed of the writ petition in case where the rectification application filed was not being decided upon wit

The Hon'ble Madhya Pradesh High Court in the case of Mahendra Singh v. Assistant Commissioner State Tax & Ors. [Writ Petition No. 5186/2025, order dated September 10, 2025] held that an Advance Ruling (AAR) issued in the name of another distinct GSTI

The Hon'ble Bombay High Court in Hikal Limited v. Union of India and Ors. [Writ Petition No. 78 OF 2025, order dated September 11, 2025] held that the omission of Rules 89(4B) and 96(10) of the CGST Rules, 2017 without any savings clause to protect p